CITY OF SCOTTSDALE, ARIZONA
Statement of Net Position
|
30 June 2020 (in thousands) |
|
|
|
|
|
|
|
Governmental Activities |
Business-type Activities |
Total |
||||
|
ASSETS |
||||||
|
  Cash and Investments |
$
|
$
|
$
|
|||
|
  Receivables (net of allowance for uncollectibles) |
||||||
|
    Property and Other Local Taxes |
|
|
|
|||
|
    Charges for Services |
|
|
|
|||
|
    Fines |
|
|
|
|||
|
    Intergovernmental and Grants |
|
|
|
|||
|
    Interest |
|
|
|
|||
|
    Leases |
|
|
|
|||
|
    Other |
|
|
|
|||
|
  Internal Balances |
(
|
|
|
|||
|
  Supplies Inventory |
|
|
|
|||
|
  Prepaid Items |
|
|
|
|||
|
  Prepayments |
|
|
|
|||
|
  Pollution Remediation Recoveries |
|
|
|
|||
|
  Restricted Assets |
||||||
|
    Cash with Fiscal Agent |
|
|
|
|||
|
    Customer Advances and Deposits |
|
|
|
|||
|
    Joint Venture Construction Deposits |
|
|
|
|||
|
    Advanced Construction Payments |
|
|
|
|||
|
    Advanced Lease Payments |
|
|
|
|||
|
    Water and Sewer System Replacement |
|
|
|
|||
|
    Revenue Bond Reserve |
|
|
|
|||
|
  Service Concession Arrangements |
|
|
|
|||
|
  Equity in Joint Ventures |
|
|
|
|||
|
  Capital Assets Not Being Depreciated/Amortized |
||||||
|
    Land, Water Rights, and Construction in Progress |
|
|
|
|||
|
  Capital Assets, Net of Accumulated Depreciation/Amortization |
||||||
|
    Facilities, Infrastructure, and Equipment |
|
|
|
|||
|
        Total Assets |
|
|
|
|||
|
DEFERRED OUTFLOWS OF RESOURCES |
||||||
|
Deferred Amounts on Refundings |
|
|
|
|||
|
Pension-Related Amounts |
|
|
|
|||
|
OPEB-Related Amounts |
|
|
|
|||
|
        Total Deferred Outflows of Resources |
$
|
$
|
$
|
|||
|
(continued) |
||||||
|
LIABILITIES |
||||||
|
  Accounts Payable |
$
|
$
|
$
|
|||
|
  Accrued Payroll and Benefits |
|
|
|
|||
|
  Accrued Compensated Absences |
|
|
|
|||
|
  Interest Payable |
|
|
|
|||
|
  Matured Bonds, Loans, and Other Payables |
|
|
|
|||
|
  Due to Other Governments |
|
|
|
|||
|
  Unearned Revenue |
|
|
|
|||
|
  Liabilities Payable from Restricted Assets |
||||||
|
    Advanced Construction Payments |
|
|
|
|||
|
    Advanced Lease Payments |
|
|
|
|||
|
    Customer Advances & Deposits |
|
|
|
|||
|
  Other Liabilities |
|
|
|
|||
|
Noncurrent Liabilities |
||||||
|
  Due Within One Year |
||||||
|
    Accrued Compensated Absences |
|
|
|
|||
|
    Bonds, Loans, and Other Payables |
|
|
|
|||
|
  Due in More Than One Year |
||||||
|
    Accrued Compensated Absences |
|
|
|
|||
|
    Total Other Postemployment Benefit Liability |
|
|
|
|||
|
    Net Pension Liabilities |
|
|
|
|||
|
    Bonds, Loans, and Other Payables |
|
|
|
|||
|
    Pollution Remediation Obligation |
|
|
|
|||
|
        Total Noncurrent Liabilities |
|
|
|
|||
|
        Total Liabilities |
|
|
|
|||
|
DEFERRED INFLOWS OF RESOURCES |
||||||
|
Leases |
|
|
|
|||
|
Pension-Related Amounts |
|
|
|
|||
|
OPEB-Related Amounts |
|
|
|
|||
|
        Total Deferred Inflows of Resources |
|
|
|
|||
|
NET POSITION |
||||||
|
Net Investment in Capital Assets |
|
|
|
|||
|
Restricted |
||||||
|
  Debt Service |
|
|
|
|||
|
  Transportation and Preserve Privilege Tax Activities |
|
|
|
|||
|
  Capital Projects |
|
|
|
|||
|
  Grants |
|
|
|
|||
|
  Special Programs |
|
|
|
|||
|
  Streetlight and Services Districts |
|
|
|
|||
|
  Community Facilities Districts |
|
|
|
|||
|
  Stadium Facility |
|
|
|
|||
|
  Endowments |
||||||
|
    Expendable |
|
|
|
|||
|
    Nonexpendable |
|
|
|
|||
|
  Repair and Replacement |
|
|
|
|||
|
  Joint Venture Construction Deposits |
|
|
|
|||
|
Unrestricted |
|
|
|
|||
|
        Total Net Position |
$
|
$
|
$
|
The notes to the financial statements are an integral part of this statement.
CITY OF SCOTTSDALE, ARIZONA
Statement of Activities
|
For the Fiscal Year Ended 30 June 2020 (in thousands) |
||||||||||||||
|
|
|
|
|
|
|
|
||||||||
|
Program Revenues |
||||||||||||||
|
Expenses |
Charges for Services |
Operating Grants and Contributions |
Capital Grants and Contributions |
Governmental Activities |
Business-type Activities |
Total |
||||||||
|
FUNCTIONS/PROGRAMS |
||||||||||||||
|
Governmental Activities |
||||||||||||||
|
  General Government |
||||||||||||||
|
    Mayor and City Council |
$
|
$
|
$
|
$
|
$(
|
$- |
$(
|
|||||||
|
    City Clerk |
|
|
|
|
(
|
- |
(
|
|||||||
|
    City Attorney |
|
|
|
|
(
|
- |
(
|
|||||||
|
    City Auditor |
|
|
|
|
(
|
- |
(
|
|||||||
|
    City Court |
|
|
|
|
(
|
- |
(
|
|||||||
|
    City Manager |
|
|
|
|
(
|
- |
(
|
|||||||
|
    City Treasurer |
|
|
|
|
(
|
- |
(
|
|||||||
|
  Public Works |
|
|
|
|
(
|
- |
(
|
|||||||
|
  Community and Economic Development |
|
|
|
|
(
|
- |
(
|
|||||||
|
  Public Safety |
|
|
|
|
(
|
- |
(
|
|||||||
|
  Community Services |
|
|
|
|
(
|
- |
(
|
|||||||
|
  Administrative Services |
|
|
|
|
(
|
- |
(
|
|||||||
|
  Streetlight and Services Districts |
|
|
|
|
|
- |
|
|||||||
|
  Loss on In-Substance Defeasance of Debt |
|
|
|
|
(
|
- |
(
|
|||||||
|
  Interest on Long-Term Debt |
|
|
|
|
(
|
- |
(
|
|||||||
|
    Total Governmental Activities |
|
|
|
|
(
|
- |
(
|
|||||||
|
Business-type Activities |
||||||||||||||
|
  Water Utility |
|
|
|
|
- |
|
|
|||||||
|
  Sewer Utility |
|
|
|
|
- |
(
|
(
|
|||||||
|
  Airport |
|
|
|
|
- |
(
|
(
|
|||||||
|
  Solid Waste |
|
|
|
|
- |
(
|
(
|
|||||||
|
    Total Business-type Activities |
|
|
|
|
- |
|
|
|||||||
|
|
|
|
|
|
||||||||||
|
      Total Government |
$
|
$
|
$
|
$
|
(
|
|
(
|
|||||||
|
General Revenues |
||||||||||||||
|
  Taxes |
||||||||||||||
|
    Property Taxes |
|
- |
|
|||||||||||
|
    Sales and Use Taxes |
|
|
|
|||||||||||
|
    Franchise Taxes |
|
- |
|
|||||||||||
|
  Intergovernmental - Unrestricted |
||||||||||||||
|
    State Shared Sales |
|
- |
|
|||||||||||
|
    State Revenue Sharing |
|
- |
|
|||||||||||
|
    Other |
|
- |
|
|||||||||||
|
  Interest and Investment Income |
|
|
|
|||||||||||
|
  Other Revenue |
|
- |
|
|||||||||||
|
Transfers |
|
(
|
- |
|||||||||||
|
    Total General Revenues and Transfers |
|
|
|
|||||||||||
|
        Change in Net Position |
|
|
|
|||||||||||
|
Net Position - Beginning, restated |
|
|
|
|||||||||||
|
Net Position - Ending |
$
|
$
|
$
|
|||||||||||
The notes to the financial statements are an integral part of this statement.
CITY OF SCOTTSDALE, ARIZONA
Balance Sheet
Governmental Funds
30 June 2020 (in thousands)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total Governmental Funds |
||||||
|
ASSETS |
||||||||||
|
Cash and Investments |
$
|
$
|
$
|
$
|
$
|
|||||
|
Cash with Fiscal Agent |
|
|
|
|
|
|||||
|
Receivable (net of allowance for uncollectibles) |
||||||||||
|
  Interest |
|
|
|
|
|
|||||
|
  Privilege Tax |
|
|
|
|
|
|||||
|
  Transient Occupancy Tax |
|
|
|
|
|
|||||
|
  Property Tax |
|
|
|
|
|
|||||
|
  State Shared Sales Tax |
|
|
|
|
|
|||||
|
  Franchise Fee |
|
|
|
|
|
|||||
|
  Court Receivable |
|
|
|
|
|
|||||
|
  Library Receivable |
|
|
|
|
|
|||||
|
  Highway User Tax |
|
|
|
|
|
|||||
|
  Auto Lieu Tax |
|
|
|
|
|
|||||
|
  Intergovernmental |
|
|
|
|
|
|||||
|
  Grants |
|
|
|
|
|
|||||
|
  Leases |
|
|
|
|
|
|||||
|
  Miscellaneous |
|
|
|
|
|
|||||
|
Due from Other Funds |
|
|
|
|
|
|||||
|
Supplies Inventory |
|
|
|
|
|
|||||
|
      Total Assets |
$
|
$
|
$
|
$
|
$
|
|||||
|
(continued) |
||||||||||
|
LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES (DEFICITS) |
||||||||||
|
Liabilities |
||||||||||
|
  Accounts Payable |
$
|
$
|
$
|
$
|
$
|
|||||
|
  Accrued Payroll and Benefits |
|
|
|
|
|
|||||
|
  Due to Other Funds |
|
|
|
|
|
|||||
|
  Matured Bond Interest Payable |
|
|
|
|
|
|||||
|
  Matured Bonds Payable |
|
|
|
|
|
|||||
|
  Unearned Revenue |
||||||||||
|
    Intergovernmental |
|
|
|
|
|
|||||
|
    Other |
|
|
|
|
|
|||||
|
  Due to Other Governments |
|
|
|
|
|
|||||
|
  Guaranty and Other Deposits |
|
|
|
|
|
|||||
|
  Other |
|
|
|
|
|
|||||
|
      Total Liabilities |
|
|
|
|
|
|||||
|
Deferred Inflows of Resources |
||||||||||
|
  Unavailable Revenues |
|
|
|
|
|
|||||
|
  Leases |
|
|
|
|
|
|||||
|
      Total Deferred Inflows of Resources |
|
|
|
|
|
|||||
|
        Total Liabilities and Deferred Inflows of Resources |
|
|
|
|
|
|||||
|
Fund Balances (Deficits) |
||||||||||
|
  Nonspendable |
|
|
|
|
|
|||||
|
  Restricted |
|
|
|
|
|
|||||
|
  Committed |
|
|
|
|
|
|||||
|
  Unassigned |
|
|
|
(
|
|
|||||
|
      Total Fund Balances (Deficits) |
|
|
|
|
|
|||||
|
          Total Liabilities, Deferred Inflows of Resources, and Fund Balances (Deficits) |
$
|
$
|
$
|
$
|
$
|
The notes to the financial statements are an integral part of this statement.
CITY OF SCOTTSDALE, ARIZONA
Statement of Revenues, Expenditures, and Changes in Fund Balances
Governmental Funds
For the Fiscal Year Ended 30 June 2020 (in thousands)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total Governmental Funds |
||||||
|
REVENUES |
||||||||||
|
Taxes - Local |
||||||||||
|
  Property |
$
|
$
|
$
|
$
|
$
|
|||||
|
  Transaction Privilege |
|
|
|
|
|
|||||
|
  Transient Occupancy |
|
|
|
|
|
|||||
|
  Light and Power Franchise |
|
|
|
|
|
|||||
|
  Cable TV Franchise |
|
|
|
|
|
|||||
|
  Salt River Project In-Lieu |
|
|
|
|
|
|||||
|
  Other Taxes |
|
|
|
|
|
|||||
|
Taxes - Intergovernmental |
||||||||||
|
  State Shared Sales |
|
|
|
|
|
|||||
|
  State Revenue Sharing |
|
|
|
|
|
|||||
|
  Auto Lieu Tax |
|
|
|
|
|
|||||
|
  Highway User Tax |
|
|
|
|
|
|||||
|
  Local Transportation Assistance Fund |
|
|
|
|
|
|||||
|
Business and Liquor Licenses |
|
|
|
|
|
|||||
|
Charges for Current Services |
||||||||||
|
  Building and Related Permits |
|
|
|
|
|
|||||
|
  Recreation Fees |
|
|
|
|
|
|||||
|
  WestWorld Equestrian Facility Fees |
|
|
|
|
|
|||||
|
  Fire Fees |
|
|
|
|
|
|||||
|
Fines, Fees, and Forfeitures |
||||||||||
|
  Court |
|
|
|
|
|
|||||
|
  Parking |
|
|
|
|
|
|||||
|
  Photo Radar |
|
|
|
|
|
|||||
|
  Court Enhancement |
|
|
|
|
|
|||||
|
  Library |
|
|
|
|
|
|||||
|
  Police |
|
|
|
|
|
|||||
|
Property Rental |
|
|
|
|
|
|||||
|
Interest Earnings |
|
|
|
|
|
|||||
|
Net Increase/(Decrease) in the Fair Value of Investments |
|
|
|
(
|
|
|||||
|
Intergovernmental |
||||||||||
|
  Federal Grants |
|
|
|
|
|
|||||
|
  State Grants |
|
|
|
|
|
|||||
|
  Miscellaneous |
|
|
|
|
|
|||||
|
Developer Contributions |
|
|
|
|
|
|||||
|
Streetlight and Services Districts |
|
|
|
|
|
|||||
|
Contributions and Donations |
|
|
|
|
|
|||||
|
Reimbursements from Outside Sources |
|
|
|
|
|
|||||
|
Indirect Costs |
|
|
|
|
|
|||||
|
Other |
|
|
|
|
|
|||||
|
        Total Revenues |
$
|
$
|
$
|
$
|
$
|
|||||
|
(continued) |
||||||||||
|
EXPENDITURES |
||||||||||
|
Current |
||||||||||
|
  General Government |
||||||||||
|
    Mayor and City Council |
$
|
$
|
$
|
$
|
$
|
|||||
|
    City Clerk |
|
|
|
|
|
|||||
|
    City Attorney |
|
|
|
|
|
|||||
|
    City Auditor |
|
|
|
|
|
|||||
|
    City Court |
|
|
|
|
|
|||||
|
    City Manager |
|
|
|
|
|
|||||
|
    City Treasurer |
|
|
|
|
|
|||||
|
  Public Works |
|
|
|
|
|
|||||
|
  Community and Economic Development |
|
|
|
|
|
|||||
|
  Public Safety |
|
|
|
|
|
|||||
|
  Community Services |
|
|
|
|
|
|||||
|
  Administrative Services |
|
|
|
|
|
|||||
|
  Streetlight and Services Districts |
|
|
|
|
|
|||||
|
Debt Service |
||||||||||
|
  Principal |
|
|
|
|
|
|||||
|
  Interest and Fiscal Charges |
|
|
|
|
|
|||||
|
    Payment to Refunded Bonds Escrow Agent |
|
|
|
|
|
|||||
|
  Bond Issuance Costs |
|
|
|
|
|
|||||
|
Capital Outlay |
|
|
|
|
|
|||||
|
        Total Expenditures |
|
|
|
|
|
|||||
|
Excess (Deficiency) of Revenues over (under) Expenditures |
|
(
|
(
|
|
|
|||||
|
OTHER FINANCING SOURCES (USES) |
||||||||||
|
Transfers In |
|
|
|
|
|
|||||
|
Transfers Out |
(
|
|
(
|
(
|
(
|
|||||
|
Financing of Leases |
|
|
|
|
|
|||||
|
Sale of General Capital Assets |
|
|
|
|
|
|||||
|
Issuance of Refunding Bonds |
|
|
|
|
|
|||||
|
Issuance of Long-Term Capital-Related Debt |
|
|
|
|
|
|||||
|
Premium on Long-Term Debt Issued |
|
|
|
|
|
|||||
|
Payment to Refunded Bonds Escrow Agent |
|
|
|
(
|
(
|
|||||
|
      Total Other Financing Sources (Uses) |
(
|
|
|
|
|
|||||
|
        Net Change in Fund Balances |
|
(
|
|
|
|
|||||
|
Fund Balances - Beginning |
|
|
|
|
|
|||||
|
Fund Balances - Ending |
$
|
$
|
$
|
$
|
$
|
The notes to the financial statements are an integral part of this statement.
CITY OF SCOTTSDALE, ARIZONA
Statement of Fund Net PositionÂ
Proprietary Funds
|
30 June 2020 (in thousands) |
|
|
|
|
|
|
|
|
|
|
|
Water and Sewer Utility |
Airport |
Solid Waste |
Total |
Governmental Activities - Internal Service Funds |
||||||
|
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES |
||||||||||
|
Assets |
||||||||||
|
  Current Assets |
||||||||||
|
    Cash and Investments |
$
|
$
|
$
|
$
|
$57,066 |
|||||
|
    Receivables (net of allowance for uncollectibles) |
||||||||||
|
      Privilege Tax |
|
|
|
|
- |
|||||
|
      Charges for Services |
|
|
|
|
- |
|||||
|
      Intergovernmental |
|
|
|
|
- |
|||||
|
      Leases |
|
|
|
|
- |
|||||
|
      Interest |
|
|
|
|
- |
|||||
|
      Due from Other Funds |
- |
- |
- |
- |
||||||
|
      Miscellaneous |
|
|
|
|
347 |
|||||
|
    Supplies Inventory |
- |
- |
- |
- |
1,187 |
|||||
|
    Restricted Cash, Cash Equivalents, and Investments |
||||||||||
|
      Cash with Fiscal Agent |
|
|
|
|
- |
|||||
|
      Customer Advances and Deposits |
|
|
|
|
- |
|||||
|
    Prepaid Items |
|
|
|
|
- |
|||||
|
    Other Restricted Items |
||||||||||
|
      Joint Venture Construction Deposits |
|
|
|
|
- |
|||||
|
            Total Current Assets |
|
|
|
|
58,600 |
|||||
|
  Noncurrent Assets |
||||||||||
|
    Long-Term Receivables |
|
|
|
|
- |
|||||
|
    Equity in Joint Ventures |
|
|
|
|
2 |
|||||
|
    Pollution Remediation Recoveries |
|
|
|
|
- |
|||||
|
    Restricted Cash, Cash Equivalents, and Investments |
||||||||||
|
      Advanced Construction Payments |
|
|
|
|
- |
|||||
|
      Advanced Lease Payments |
|
|
|
|
- |
|||||
|
      Water and Sewer System Replacement |
|
|
|
|
- |
|||||
|
      Revenue Bond Reserve |
|
|
|
|
- |
|||||
|
  Capital Assets |
||||||||||
|
    Land |
|
|
|
|
- |
|||||
|
    Water Rights |
|
|
|
|
- |
|||||
|
    Water System |
|
|
|
|
- |
|||||
|
    Sewer System |
|
|
|
|
- |
|||||
|
    Buildings and Improvements |
|
|
|
|
14,765 |
|||||
|
    Motor Vehicles |
|
|
|
|
93,155 |
|||||
|
    Machinery and Equipment |
|
|
|
|
5,571 |
|||||
|
    Furniture and Fixtures |
|
|
|
|
- |
|||||
|
    Construction in Progress |
|
|
|
|
1,174 |
|||||
|
      Less Accumulated Depreciation |
(
|
(
|
(
|
(
|
(52,171) |
|||||
|
        Total Capital Assets (net of accumulated depreciation) |
|
|
|
|
62,494 |
|||||
|
        Total Noncurrent Assets |
|
|
|
|
62,496 |
|||||
|
            Total Assets |
|
|
|
|
121,096 |
|||||
|
Deferred Outflows of Resources |
||||||||||
|
  Deferred Amounts on Refundings |
|
|
|
|
- |
|||||
|
  Pension-Related Amounts |
|
|
|
|
546 |
|||||
|
        Total Deferred Outflows of Resources |
$
|
$
|
$
|
$
|
$546 |
|
Water and Sewer Utility |
Airport |
Solid Waste |
Total |
Governmental Activities - Internal Service Funds |
||||||
|
LIABILITIES AND DEFERRED INFLOWS OF RESOURCES |
||||||||||
|
Liabilities |
||||||||||
|
  Current Liabilities |
||||||||||
|
    Accounts Payable |
$
|
$
|
$
|
$
|
$3,505 |
|||||
|
    Accrued Payroll and Benefits |
|
|
|
|
133 |
|||||
|
    Accrued Compensated Absences - Current |
- |
- |
- |
- |
1 |
|||||
|
    Accrued Compensated Absences - Due within one year |
|
|
|
|
265 |
|||||
|
    Customer Advances and Deposits |
|
|
|
|
- |
|||||
|
    Interest Payable |
|
|
|
|
- |
|||||
|
    Matured Bonds and Other Payables |
|
|
|
|
- |
|||||
|
    Bonds Payable and Other Payables - Due within one year |
|
|
|
|
7,864 |
|||||
|
    Other Liabilities |
|
|
|
|
4 |
|||||
|
            Total Current Liabilities |
|
|
|
|
11,772 |
|||||
|
Noncurrent Liabilities |
||||||||||
|
    Accrued Compensated Absences - Due in more than one year |
|
|
|
2,169 |
276 |
|||||
|
    Advanced Construction Payments |
|
|
|
3,156 |
- |
|||||
|
    Advanced Lease Payments |
|
|
|
1,167 |
- |
|||||
|
    Net Pension Liabilities |
|
|
|
|
5,101 |
|||||
|
    Bonds, Loans, and Other Payables - Due in more than one year |
|
|
|
290,627 |
14,108 |
|||||
|
    Pollution Remediation Obligation |
|
|
|
|
- |
|||||
|
            Total Noncurrent Liabilities |
|
|
|
|
19,485 |
|||||
|
                Total Liabilities |
|
|
|
|
31,257 |
|||||
|
Deferred Inflows of Resources |
||||||||||
|
  Pension-Related Amounts |
|
|
|
|
353 |
|||||
|
  Leases |
|
|
|
|
- |
|||||
|
            Total Deferred Inflows of Resources |
|
|
|
|
353 |
|||||
|
NET POSITION |
||||||||||
|
Net Investment in Capital Assets |
|
|
|
|
62,494 |
|||||
|
Restricted for Water and Sewer System Replacement |
|
|
|
|
- |
|||||
|
Restricted for Debt Service |
|
|
|
|
- |
|||||
|
Restricted for Joint Venture Construction Deposits |
|
|
|
|
- |
|||||
|
Unrestricted |
|
|
|
|
27,538 |
|||||
|
          Total Net Position |
$
|
$
|
$
|
$
|
$90,032 |
The notes to the financial statements are an integral part of this statement.
CITY OF SCOTTSDALE, ARIZONA
Statement of Revenues, Expenses, and Changes in Fund Net PositionÂ
Proprietary Funds
|
For the Fiscal Year Ended 30 June 2020 (in thousands) |
|
|
|
|
|
|
|
|
|
|
|
Water and Sewer Utility |
Airport |
Solid Waste |
Total |
Governmental Activities - Internal Service Funds |
||||||
|
OPERATING REVENUES |
||||||||||
|
Charges for Sales and Services |
||||||||||
|
Water Service Fees |
$
|
$
|
$
|
$
|
$- |
|||||
|
Sewer Service Fees |
|
|
|
|
- |
|||||
|
Proprietary - Non-potable water fees |
|
|
|
|
- |
|||||
|
Solid Waste Fees |
|
|
|
|
- |
|||||
|
Airport Fees |
|
|
|
|
- |
|||||
|
Other Services |
|
|
|
|
69,750 |
|||||
|
Other |
|
|
|
|
- |
|||||
|
Total Operating Revenues |
|
|
|
|
69,750 |
|||||
|
OPERATING EXPENSES |
||||||||||
|
Costs for Sales and Services |
||||||||||
|
Water Operations |
|
|
|
|
- |
|||||
|
Sewer Operations |
|
|
|
|
- |
|||||
|
Solid Waste Operations |
|
|
|
|
- |
|||||
|
Airport Operations |
|
|
|
|
- |
|||||
|
Other Services |
|
|
|
|
55,447 |
|||||
|
Indirect Costs |
|
|
|
|
- |
|||||
|
Depreciation |
|
|
|
|
9,155 |
|||||
|
Total Operating Expenses |
|
|
|
|
64,602 |
|||||
|
Operating Income (Loss) |
|
(
|
(
|
|
5,148 |
|||||
|
NON-OPERATING REVENUES (EXPENSES) |
||||||||||
|
Transaction Privilege Tax |
|
|
|
|
- |
|||||
|
Property Tax |
- |
- |
- |
- |
252 |
|||||
|
Investment Income |
|
|
|
|
- |
|||||
|
Interest Expense |
(
|
(
|
|
(
|
- |
|||||
|
Gain (Loss) on Sale of Capital Assets |
(
|
(
|
|
(
|
463 |
|||||
|
Net Non-Operating Revenue (Expenses) |
(
|
(
|
|
(
|
715 |
|||||
|
Income(Loss) Before Contributions and Transfers |
|
(
|
(
|
|
5,863 |
|||||
|
Capital Contributions |
|
|
|
|
310 |
|||||
|
Transfers In |
|
|
|
|
87 |
|||||
|
Transfers Out |
(
|
|
|
(
|
(254) |
|||||
|
Change in Net Position |
|
|
(
|
|
6,006 |
|||||
|
Total Net Position  - Beginning |
|
|
|
|
84,026 |
|||||
|
Total Net Position  - Ending |
$
|
$
|
$
|
$
|
$90,032 |
The notes to the financial statements are an integral part of this statement.
CITY OF SCOTTSDALE, ARIZONA
Statement of Cash Flows
Proprietary Funds
For the Fiscal Year Ended 30 June 2020 (in thousands)
|
|
|
|
|
|
|
|
|
|
|
|
|
Water and Sewer Utility |
Airport |
Solid Waste |
Total |
Governmental Activities - Internal Service Funds |
||||||
|
Cash Flows from Operating Activities |
||||||||||
|
  Cash Received from Customers |
$
|
$
|
$
|
$
|
$
|
|||||
|
  Cash Payments to Suppliers for Goods/Services |
(
|
(
|
(
|
(
|
(
|
|||||
|
  Cash Payments to Employees for Services |
(
|
(
|
(
|
(
|
(
|
|||||
|
  Other Cash Receipts |
|
|
|
|
|
|||||
|
    Net Cash Provided by (Used for) Operating Activities |
|
|
(
|
|
|
|||||
|
Cash Flows from Non-Capital Financing Activities |
||||||||||
|
  Financing Activities |
||||||||||
|
  Property Tax |
|
|
|
|
|
|||||
|
  Transaction Privilege Tax |
|
|
|
|
|
|||||
|
  Transfers In |
|
|
|
|
|
|||||
|
  Transfers Out |
(
|
|
|
(
|
(
|
|||||
|
    Net Cash Provided by (Used for) Non-Capital Financing Activities |
(
|
|
|
(
|
|
|||||
|
Cash Flows from Capital and Related Financing Activities |
||||||||||
|
  Capital Contributions from: |
||||||||||
|
    Water and Sewer Development Fees |
|
|
|
|
|
|||||
|
    Capital Grants |
|
|
|
|
|
|||||
|
  Acquisition and Construction of Property and Equipment |
(
|
(
|
(
|
(
|
(
|
|||||
|
  Water and Sewer Development Fee Credit Agreements |
(
|
|
|
(
|
|
|||||
|
  Principal Payments on Capital Debt and Other Payables |
(
|
(
|
|
(
|
|
|||||
|
  Interest Paid on Capital Debt |
(
|
(
|
|
(
|
|
|||||
|
  Investment in Joint Venture |
(
|
|
|
(
|
|
|||||
|
  Sale of Capital Assets |
- |
- |
- |
- |
833 |
|||||
|
    Net Cash Used for Capital and Related Financing Activities |
(
|
(
|
(
|
(
|
(
|
|||||
|
Cash Flows from Investing Activities |
||||||||||
|
  Income Received on Investments |
|
|
|
|
|
|||||
|
    Net Cash Provided by Investing Activities |
|
|
|
|
|
|||||
|
Net Increase (Decrease) in Cash and Cash Equivalents |
|
(
|
(
|
|
|
|||||
|
Cash and Cash Equivalents at Beginning of Year |
|
|
|
|
|
|||||
|
Cash and Cash Equivalents at End of Year |
$
|
$
|
$
|
$
|
$
|
The notes to the financial statements are an integral part of this statement.
CITY OF SCOTTSDALE, ARIZONA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDING 30 JUNE 2020
|
|
|
|
|
|
|
|
|
|
|
|
Federal Grantor Agency/Pass-Through Grantor/
|
Federal CFDA Number |
Pass-Through Grantor
|
Federal Grant  /  Pass-Through Number |
|
FY 19/20 Expenditures |
|
Payments to Subrecipients |
|
Total FY 19/20 Expenditures |
|
Department of Agriculture |
|||||||||
|
 Â
|
|
|
|
|
|
|
|
|
|
|
      Total Department of Agriculture |
$
|
|
$
|
|
$
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
Department of Housing and Urban Development |
|||||||||
|
CDBG - Entitlement Grants Cluster: |
|||||||||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
      Total CDBG - Entitlement Grants Cluster: |
|
- |
|
- |
|
||||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
- |
|
- |
|
|||||
|
Housing Voucher Cluster: |
|||||||||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
      Total Housing Voucher Cluster: |
|
- |
|
- |
|
||||
|
|
|
|
|
|
|
|
|||
|
      Total Department of Housing and Urban Development |
$
|
|
$
|
|
$
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
Department of Justice |
|||||||||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
- |
|
- |
|
|||||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
      Total Department of Justice |
$
|
|
$
|
|
$
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
Department of Transportation |
|||||||||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
- |
|
- |
|
|||||
|
Highway Planning and Construction Cluster: |
|||||||||
|
|
|
|
|
|
|
|
|
|
|
|
      Total Highway Planning and Construction Cluster: |
|
- |
|
- |
|
||||
|
Department of Transportation (cont'd) |
|||||||||
|
Federal Transit Cluster: |
|||||||||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
      Total Federal Transit Cluster: |
|
- |
|
- |
|
||||
|
Highway Safety Cluster: |
|||||||||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
      Total Highway Safety Cluster: |
|
|
|
||||||
|
      Total Department of Transportation |
$
|
|
$
|
|
$
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
Department of the Treasury |
|||||||||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
      Total Department of the Treasury |
$
|
|
$
|
|
$
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
Institute of Museum and Library Services |
|||||||||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||
|
|
|
|
|
|
|
|
|||
|
      Total Institute of Museum and Library Services |
$
|
|
$
|
|
$
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
Department of Homeland Security |
|||||||||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
- |
|
- |
|
|||||
|
Department of Homeland Security (cont'd) |
|||||||||
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||
|
      Total Department of Homeland Security |
$
|
|
$
|
|
$
|
||||
|
|
|
|
|
|
|
|
|
|
|
|
        TOTAL EXPENDITURES OF FEDERAL AWARDS |
$
|
|
$
|
|
$
|
(See Notes to Schedule of Expenditures of Federal Awards)
CITY OF SCOTTSDALE, ARIZONA
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDSÂ
FOR THE FISCAL YEAR ENDING 30 JUNE 2020
1. Â BASIS OF ACCOUNTING
2. Â
The City, for purposes of the Schedule of Expenditures of Federal Awards, includes all the funds of the primary government as defined by Government Accounting Standards Board (GASB).
The City administers certain federal financial assistance programs through sub-recipients. Those sub-recipients are not considered part of the City reporting entity.
3. Â
The City receives certain federal awards passed through the following non-Federal agencies:
|
ACJC |
Arizona Criminal Justice Commission |
|
|
ADOT |
Arizona Department of Transportation |
|
|
AFOA |
Arizona Office of the State Forester |
|
|
AGOV |
Arizona Governor's Office |
|
|
ASTA |
Arizona Secretary of State |
|
|
ASU |
Arizona State University |
|
|
AZDOHS |
Arizona Department of Homeland Security |
|
|
COP |
City of Phoenix |
|
|
COM |
City of Maricopa |
|
|
GOHS |
Governor's Office of Highway Safety |
|
|
MCACAAR |
Maricopa County Arizona, County Attorney's Asset Recovery |
|
|
MCHC |
Maricopa County Home Consortium |
|
4. Â